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Mohamad Toha
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Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
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INDONESIA
Majapahit Journal of Islamic Finance dan Management
Published by Universitas KH. Abdul Chalim
ISSN : -     EISSN : 27980170     DOI : https://doi.org/10.31538/mjifm
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Majapahit Journal of Islamic Finance and Management (MJIFM) (E-ISSN 2798-0170) is a journal published by Universitas KH. Abdul Chalim Mojokerto Indonesia four times a year (March, June, September and December). As the name implies, the journal brings two major themes, namely Islamic Finance and Business Management. The journal invites scholars, practitioners, and researchers to submit articles to the management team. Articles submitted will be published after being verified and modified to suit the standard international journals. MJIFM limits only the article publication related to two major themes having been mentioned.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 401 Documents
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Sustainability as a Value Creation Mechanism: A Conceptual Framework of ESG, Profitability, and Market Valuation Yusron Toto
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.818

Abstract

This study empirically evaluates the role of sustainability in practices that influence firm value by explicitly modeling profitability as a transmission mechanism. Using a balanced panel of 51 firms listed on the Indonesia Stock Exchange over 2017–2023 (357 firm-year observations), the analysis applies a Random Effects model estimated using EGLS, selected through Chow, Hausman, and Lagrange Multiplier tests. The results indicate that ESG performance, carbon disclosure, and green innovation positively and significantly affect Return on Assets (ROA). Further estimations show that ESG performance, carbon disclosure, green innovation, and ROA exert positive and significant effects on firm value (Tobin’s Q), while firm size and leverage display negative and significant impacts. Mediation analysis using Sobel, Aroian, and Goodman tests confirms that ROA significantly mediates the relationship between each sustainability dimension and firm value. The models explain approximately 48% of the variation in ROA and 54% of the variation in firm value. Conceptually, the study integrates the Triple Bottom Line, Doughnut Economics, and modern capitalism into a unified framework linking sustainability practices to firm value through internal profitability.
The Impact of Financial Technology, Self-Control, And Financial Knowledge on the Financial Management Behavior of Management Students at the Faculty of Economics and Business, Universitas Swadaya Gunung Jati Cirebon, in the Digital Era Dewi Purwasih; Maiyaliza
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.856

Abstract

This study aims to analyze the impact of Financial Technology (Fintech), Self-Control, and Financial Knowledge on Financial Management Behavior among students of the Faculty of Economics and Business (FEB), Management Program, at Universitas Swadaya Gunung Jati (UGJ) Cirebon in the digital era. By integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), this study explores how technological access, psychological self-regulation, and financial literacy shape personal financial management behavior. This research employed an associative quantitative approach with a sample of 387 respondents selected using stratified proportionate random sampling. Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that partially, Self-Control and Financial Knowledge have a positive and significant effect on Financial Management Behavior, with Financial Knowledge emerging as the most dominant factor. In contrast, Financial Technology was found to have no significant partial effect on students’ financial management behavior. However, simultaneously, the three independent variables significantly influence Financial Management Behavior, with a coefficient of determination (R²) of 53.9%, which is categorized as a moderate level of explanatory power. These findings suggest that although access to financial technology is widely available, healthy financial behavior is more strongly determined by internal factors, particularly financial knowledge and self-control.
Effect of Investment Knowledge, Return Perception, and Investment Motivation on Gold Investment Interest in Dana Digital Wallet Application in Islamic Business Perspective (Study on Gen Z in Bandar Lampung City) Ricky Febriansyah; Suhendar; Liya Ermawati
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.682

Abstract

This study aims to analyze the effect of investment knowledge, perception of Return, and investment motivation on gold investment interest through the DANA digital wallet application on Generation Z in Bandar Lampung City. The research method used is quantitative with survey techniques through the distribution of questionnaires to respondents who meet the criteria. Data analysis technique is done using Partial Least Square (PLS). The results showed that investment knowledge variables have a positive and significant influence on investment interest, indicating that a good understanding of financial instruments can improve investment decisions. The perception of Return has also been shown to have a positive and significant influence, which indicates that the view of stable profits encourages investment interest in digital gold. In addition, investment motivation also has a positive and significant effect on investment interest, where psychological motivation and financial goals encourage consistency in investment behavior. In the perspective of Behavioral Finance, these three variables show the psychological contribution, risk perception, and individual confidence in investment instruments. Furthermore, in the perspective of Islamic business, digital gold investment through a platform that is transparent and free of speculation is considered halal and can maintain the blessing of wealth. Thus, this study confirms that internal factors and financial perceptions play an important role in shaping the interest of digital gold investment in Gen Z in the current era of financial technology development. Purpose-this study was conducted to understand the effect of investment knowledge, perception of Return, and investment motivation on gold investment interest through the DANA digital wallet application on Generation Z in Bandar Lampung City. The focus of the study is directed to efforts to identify how much psychological factors, financial perceptions, and investment literacy levels are able to shape investment decisions in the digital age. In addition, this study aims to provide an overview of the investment behavior of the younger generation in the perspective of Islamic business, which emphasizes the principles of halal, transparency, and productive management of property. Thus, the results of this study are expected to contribute to the development of Sharia financial literacy and increase interest in digital gold investments that are safe, easily accessible, and in accordance with the muamalah principle. The novelties of this study lies in the use of a combination of investment knowledge variables, perception of Return, and investment motivation simultaneously in analyzing gold investment interest through the DANA digital wallet application in Gen Z in Bandar Lampung City in the perspective of Islamic Business. Previous research has generally focused on conventional investments, marketplace platforms, or other instruments without considering Sharia aspects and the behavior of young investors towards digital gold. In addition, the object of research that is centered on digital wallet users as an investment medium makes this study relevant to the development of modern financial technology. The location and period of the study also provide an updated overview of the investment trends of the younger generation after the increase in financial digitization
Huyula Cultural Values in Rental Price Determination at Nisma Collection Selvianita Mahadjani; Tri Handayani Amaliah; Usman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.745

Abstract

This community service activity was conducted based on a research report examining rental price determination practices at Nisma Collection, a traditional clothing rental business in Gorontalo City. The research findings indicate that rental pricing is not solely based on cost and profit calculations, but is also influenced by social and local cultural values, particularly the Huyula value, which emphasizes togetherness and empathy. The purpose of this community service activity is to provide assistance to MSME actors in managing flexible rental pricing while maintaining business sustainability. The methods employed include socialization activities, participatory discussions, and direct assistance related to simple financial record-keeping, cost evaluation, and rental price determination based on social values and economic rationality. The results of the activity show an improvement in business actors’ understanding of balancing social values and financial aspects in determining rental prices. This activity is expected to serve as a research-based community service model for the development of MSMEs grounded in local wisdom.
The Effect of Workload and Job Characteristics on Employee Performance with Job Satisfaction as a Mediation Variable at the Police Academy Aiddin Mufti; Tristiana Rijanti
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.774

Abstract

This study aims to analyze the influence of workload and job characteristics on employee performance, with job satisfaction as a mediating variable at the Police Academy. Increasing organizational demands require employees to perform optimally, making workload management and job characteristic design crucial factors in improving employee satisfaction and performance. This study employed a quantitative approach with a survey method. The population was all Police Academy employees, with purposive sampling used. Data were collected through questionnaires that had been tested for validity and reliability and then analyzed using path analysis with the aid of SPSS software. The results showed that workload and job characteristics significantly influenced employee job satisfaction and performance. Furthermore, job satisfaction was shown to significantly mediate the effect of workload and job characteristics on employee performance. These findings indicate that proportional workload management and appropriate job characteristic design can enhance job satisfaction, ultimately impacting employee performance at the Police Academy
The Effect of Recruitment Process, Compensation, and Work Motivation on Employee Performance at Ilianur Women and Children Hospital, Serang, Banten Kemas Riskia Ramadhan
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.779

Abstract

This study examines the effects of the recruitment process, compensation, and work motivation on employee performance at Ilanur Mother and Child Hospital (RSIA Ilanur), Serang, Banten. The research adopts a quantitative approach with a descriptive and correlational research design. The population consists of 77 hospital employees, from which a sample of 65 respondents was determined using the Slovin formula and selected through a non-probability sampling technique. Data were collected using structured questionnaires and analyzed using descriptive statistics and inferential statistical methods, including t-tests and F-tests. The results indicate that the recruitment process has a positive effect on employee performance, as evidenced by a t-value of 0.270 with a significance level below 0.05. Compensation also shows a positive effect on employee performance, with a t-value of 1.919 and a significance level below 0.05. Furthermore, work motivation demonstrates a strong positive effect on employee performance, reflected by a t-value of 7.443 and a significance value of 0.000. Simultaneously, the recruitment process, compensation, and work motivation significantly influence employee performance, as indicated by an F-value of 25.462, which exceeds the F-table value of 2.730, with a significance level of 0.001. These findings suggest that effective recruitment, fair compensation, and strong work motivation are critical factors in improving employee performance in healthcare organizations.
Enabling B2B Customer Performance Through AI Assimilation: The Mediating Role of Customer Experience in Indonesian Markets Ary Rahmansyah; Kurniawati; Renny Risqiani
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.785

Abstract

This study examines the influence of AI adoption, social value, informational value, and ease of use on customer experience and their effects on customer performance within the B2B sector in Indonesia. A quantitative methodology was utilized using a Likert-scale questionnaire administered to B2B companies implementing AI, and the data were examined using Structural Equation Modeling (SEM) with AMOS 22. The findings demonstrate that AI adoption, informative value, and usability positively influence consumer experience, whereas dependence obstacles exert a negative impact. Conversely, social value, enjoyment obstacles, and performance barriers exhibit no substantial impact. Moreover, customer experience significantly enhances customer performance. The findings indicate that in the B2B setting, companies emphasize the functional advantages of AI, like information quality and service convenience, over social value or perceived technological obstacles. This study suggests that the degree of AI integration, the quality of value experienced by consumers, and the firm's capacity to control reliance on technology partners are critical elements in optimizing the efficacy of AI in enhancing customer performance.
Analysis of Government Accounting Treatment in Land and Building Tax Revenue to the Bandung City Government Romi Pudji Prayoga; Siti Kustinah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.786

Abstract

This study aims to analyze the accounting treatment of Rural and Urban Land and Building Tax (PBB-P2) revenue and the effectiveness of realizing its revenue as part of Regional Original Revenue (PAD) in the Bandung City Government. The research uses a qualitative descriptive approach with data collection techniques through documentation studies and interviews at the Bandung City Regional Revenue Agency (Bapenda). The data analyzed included the target and realization of PBB-P2 revenues for the 2021–2024 period, the accounting recording system, and the mechanism for collecting and paying taxes. The results of the study show that the realization of PBB-P2 revenues has not consistently reached the set target, even though in some years it has been in the effective category. In terms of accounting, the treatment of PBB-P2 revenues has been carried out in accordance with accrual-based Government Accounting Standards (SAP), with recording carried out after cash is received in the Regional General Cash Account (RKUD) through the integrated systems of SIMPBB and SIPKD. In general, the management of PBB-P2 in the city of Bandung has shown efforts towards transparent and accountable regional financial governance, but it still requires strengthening the collection strategy and optimizing the system in a sustainable manner
The Influence of Internally Generated Revenue and Capital Expenditure on Regional Financial Independence in Regencies/Cities of North Sumatra Province in 2019-2023 Siska Triendent Manurung; R Budi Hendaris
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.793

Abstract

This study analyzes fiscal dynamics at the subnational level by examining the relationship between internally generated revenue and capital expenditure and their implications for regional financial independence across regencies and municipalities in North Sumatra Province during the 2019–2023 period. Using a quantitative research design, the study relies on secondary fiscal data obtained from official financial balance reports published by the Ministry of Finance of the Republic of Indonesia. The empirical analysis is conducted using multiple linear regression after ensuring that all classical assumption requirements are satisfied. The findings indicate that internally generated revenue has a positive and statistically significant effect on regional financial independence, suggesting that stronger local revenue capacity enhances fiscal autonomy and reduces reliance on intergovernmental transfers. In contrast, capital expenditure shows a negative and significant relationship with regional financial independence, reflecting the long-term nature of returns from public investment in fixed assets and infrastructure. When examined simultaneously, both variables significantly explain variations in fiscal independence among local governments. These results highlight the importance of strengthening local revenue mobilization while improving the strategic allocation of capital spending. Achieving sustainable regional financial independence under a decentralized governance framework requires a balanced approach that aligns revenue generation with prudent expenditure management to support long-term regional development.
Marketing Strategy for Overlay Perfume Products on TikTok and Instagram in Creating Brand Awareness Andika Suryo Ramadhan; Yovi Bathesta
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.801

Abstract

The development of social media has changed the pattern of marketing communication, particularly in the perfume industry which relies heavily on visual, emotional, and brand identity aspects. TikTok and Instagram are the two main platforms that businesses use to build brand awareness effectively, especially among the younger generation. This study aims to analyze the marketing strategy of Perfume Overlay products through TikTok and Instagram in creating brand awareness at the level of brand recognition. This study uses a qualitative descriptive approach with a project planning method, and adopts the AISAS (Attention, Interest, Search, Action, Share) model, SOSTAC (Situation, Objectives, Strategy, Tactics, Action, Control) framework. The object of the research is the local perfume brand Parfum Overlay with a focus on digital marketing activities on the brand's official TikTok and Instagram accounts. Data was collected through observation of social media content, engagement analysis, and evaluation of visual communication strategies and audience interaction. The results of the study show that the combination of creative video content, visual storytelling, brand identity consistency, and the use of interactive features such as reels, short videos, and user-generated content can significantly increase the brand recognition of Parfum Overlay. TikTok plays a big role in creating awareness quickly through viral content, while Instagram functions to strengthen brand image through aesthetic and consistent visual display. This study concludes that integrated marketing strategies through TikTok and Instagram are effective in building brand awareness of Perfume Overlay, especially at the brand recognition level. These findings are expected to make practical contributions to local business people in designing relevant digital marketing strategies as well as academic contributions to the study of digital marketing communication in the perfume industry.

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